Ledger



(No Model.)

- P. V. WEBSTER.

LEDGER.

No. 436,554. a? Patented sept m, 1 890.

UNITED STATES PATENT OFFICE.

FREDERICK V. VVURSTER, OF HUDSON, NEW YORK.

LEDG ER.

SPECIFICATION forming part of Letters Patent No. 436,554, dated September 16, 1890.

Application filed Tune 3, 1890- $erial Na 354,152. (No model.)

To all whom it may concern:

Be it known that I, FREDERICK V. WUR- sTER, a citizen of the United States, residing at Hudson, in the county of Columbia and State of New York, have invented certain new and useful Improvements in Ledgers; and I do declare the following to be a full, clear, and exact description of the invention, such as will enable others skilled in the art to which it appertains to make and use the same, reference being had to the accompanying drawing, and to the letters of reference marked thereon, which form a part of this specification.

My invention relates to improvements in the art of book-keeping, and its especial obj set is to provide an improved ledger-page by which the several accounts will be kept in a very compact form and by which the balancing of the accounts will be greatly facilitated.

The invention consists in certain novel features hereinafter described and claimed.

In the annexed drawing I have shown a plan view of a ledger-page embodying my i11- vention.

Referring to the drawing by letter, it will be observed that the page is divided by a series of vertical lines A into a series of columns B and that these columns B are subdivided by vertical lines 0 into smaller columns D. The several columns 13 are subdivided in such a manner that the arrangement of the smaller columns D will be duplicated through the said.

columns B, as will be readily understood upon reference to the drawing. Spaces E F are left between the side edges of the page and the side column B, and the purpose of said spaces will be hereinafter pointed out. Near the top of the page I rule the horizontal lines G, which extend entirely across the top of the page, and thereby form heading-spaces II at the top of the columns D, said spaces being permanently inscribed as follows, beginning at the left-hand side: Date, Items in Detail, Debit, and Credit. The columns for the date and the debit and credit entries are subdivided, so as to provide the necessary narrow columns in the usual manner; but the second column may or may not be subdivided. Below the parallel horizontal lines G, I provide the horizontal line I to form a space J for the name of the depositor and the spaces K for bringing forward the amounts of the balances. Below the line I are a series of horizontal lines L and then two heavy lines M. These several lines L M extend entirely across the page and furnish the necessary guide-lines for the writing. The name of the depositor is written in the space J which is formed in the space E above the line I, and below the said line I in the space E, I permanently inscribe the names of the days of the week in consecutive order, beginning with such day as may be adopted by rule of the bank using the improved ledger-page. It will be understood, of course, that this division of time is merely arbitrary and that it will be within the scope of my invention to inscribe the months of the year or the days of the month instead of the days of the week. The heavy lines M subdivide the vertical columns into horizontally-arranged blocks for the several accounts, and also to form the Total spaces, and at the IQftrhfiIld. side of the page in the space E, I permanently inscribe the suitable words, those shown in the example illustrated being Totals for the Week. At the head of the space F, I permanently inscribethe abbreviation Mom. to denote the use of such space, and in the said space ,or column are made such entries as the name of the person introducing the depositor, his postoffice address, and other similar notes. At the bottom of the page I form a horizontal space N, adapted to contain the totals of the several balances found on the page.

It is thought that the manner of using my improved ledger-page will be readily understood from the foregoing description, taken in connection with the accompanying drawing; but in order to more fully disclose the same I have illustrated a fictitious account. This account shows that John Doe has a balance to his credit at the commencement of the week of $5,675.10, and that on the first day of the week he withdrew $152.75 in sums consisting of $2.75, $50, and $100. Glancing down the several columns, it is seen at once how much he deposits and how much he draws out each day, and these sums are arranged in such a compact form that the balance to his credit or the amount of his debt can be quickly ascertained at the end of the week.

My improved ledgenpage is designed cs pecially for the use of banking institutions, and its advantages are thought to be obvious. The entries are made in a very compact form, so that the labor of balancing the accounts is reduced to a minimum. Several accounts 'may be kept on one page and the labor heretofore expended in opening a set of books is saved.

Having thus described my invention, What I claim, and desire to secureby Letters Patent, 1S- r The improved ledger-page having a series of vertical columns B, said columns bein g subdivided into smaller vertical columns for the several entries, said smaller columns having Debit and Credit inscribed therein, a

column for the date, a series of horizontal lines M, dividing the page into horizontallyarranged blocks for the several accounts, horizontal lines in the several blocks upon which the entries are to be made, and a large space or column at one side of the page, said space or column having the names of divisions of time permanently inscribed therein at the ends of the several horizontal blocks, substantially as set forth.

In testimony whereof I affix my signature in presence of two Witnesses.

FREDERICK V. WURSTER. Witnesses:

ABRAHAM S. PEET, GRANVILL HILLs. 

